Chan, Kam C.; Jacob, Rudolph A.; Lee, Picheng; Seow, Gim S. - In: Review of Accounting and Finance 11 (2012) 3, pp. 236-256
Purpose – The purpose of this study is to examine the change in audit fees for US‐listed foreign firms in their first year of providing Section 404 auditor attestation reports for fiscal years ending between July 15, 2006 and July 14, 2007. Design/methodology/approach – During the sampling...